Judgment Search Results Home > Cases Phrase: protection of women from domestic violence act 2005 Sorted by: old Court: customs excise and service tax appellate tribunal cestat calcutta

Sashikanta Mahapatra Vs. Collector of Central Excise and

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

Reported in : (1990)(30)LC138Tri(Kol.)kata

..... been imported illegally without a valid import licence and it was also stated in the show cause notice that the provisions of the import (control) order, 1955 issued under section 3(1) of the import & export (control) act, 1946, as amended, read with section 11 and chapter iva of the customs act, 1962 were violated and the goods are liable to be confiscated under section 111(d) and 111(p) of the customs ..... it was one murali who gave the documents to the appellants and he claimed protection under section 110 of the customs act. ..... provisions of para 5 of the itc public notice prohibits the goods cleared under the said notice from being "sold, advertised or offered for sale or displayed in a shop". ..... therefore, the appellant was asked to show cause as to why the goods should not be confiscated under section 111(d) and (p) of the customs act, 1962 and why penal action should not be taken against him. ..... it was also contended in the reply that the said sets were actually in domestic use. ..... i immediately agree with the learned advocate for the appellant that the baggage (conditions of exemption) rules, 1975 do not apply to the two vcrs, on the ground that both these sets have been cleared from the baggage after due payment of duty and not under exemption from duty. ..... 15,000/- respectively from the appellant and the appellant produced two baggage receipts before the customs officers with respect to the above articles and these two articles were seized on 19-11-1983 under a panchnama.3. .....